Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

• No statutes or acts will be found at this website.

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 51 Pa.B. 1768 (March 27, 2021).

22 Pa. Code § 131.37.  Change of fiscal year.

§ 131.37.  Change of fiscal year.

 If a library wishes to change its fiscal year from that under which it initially qualified for aid as provided in §  131.11(a) (relating to local libraries), it may do so subject to the following conditions:

   (1)  Prior to the beginning of the fiscal year which it proposes to adopt, the library must file with the State Librarian a request for approval of the change.

   (2)  If the change is to a fiscal year ending December 31, the local financial effort during the year ending on the June 30 following the end of the proposed fiscal year must equal or exceed the local financial effort during the proposed fiscal year. If the change is to a year ending June 30, the local financial effort of the library during the fiscal year ending December 31 preceding June 30 of the proposed fiscal year must equal or exceed the local effort of the proposed fiscal year. The aid shall be determined by the local financial effort of the old fiscal year if it is smaller than the local financial effort of the proposed year.

   (3)  If the local financial effort of the old fiscal year is lower than that of the proposed fiscal year, the library shall file another request and again follow the procedure specified in paragraphs (1) and (2) to achieve the change.

   (4)  Approval by the State Librarian of a request to change a fiscal year will not be final until the local financial effort of the old fiscal year equals or exceeds the local financial effort of the proposed fiscal year. When the approval is final, the adopted fiscal year must remain unchanged for a minimum of ten years.

Source

   The provisions of this §  131.37 adopted October 3, 1980, effective October 4, 1980, 10 Pa.B. 3917.



No part of the information on this site may be reproduced for profit or sold for profit.


This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.